中国正朝着民族伟大复兴的路上稳步前进,政府财政收入体量越来越大,各级政府越来越关注怎样合理分配及有效使用财政资金.提升公共服务水平,财政项目越来越多,资金量越来越大,绩效评价应时而生,综合评价财政项目支出经济性、效率性和效益性。然而,当下我国财政项目支出绩效评价实践中还有很多问题,亟待逐步完善。本文简单分析了我国财政项目支出绩效评价存在的薄弱环节,总结国际上成熟绩效评价工作的经验,提出相关改进意见。 As China is making steady progress toward the great rejuvenation of its nation, the amount of government revenue is getting larger and larger, governments at all levels are increasingly paying attention to how to rationally allocate and effectively use financial resources, raise the level of public services, and more and more financial items, Increasing the amount of funds, performance evaluation should emerge as a timely manner, a comprehensive assessment of financial project expenditure economy, efficiency and effectiveness. However, there are still many problems in the current performance appraisal practice of fiscal expenditure in our country and it needs to be gradually improved. This article simply analyzes the weak links in the performance appraisal of China’s financial expenditure, summarizes the experience of mature international performance appraisal work, and puts forward some suggestions for improvement.